Current State of Accountants' Knowledge of Digital Technologies: Evidence From Australia and New Zealand

Richard Busulwa, Jacqueline Birt, Adrian Gepp and Grainne Oates

Accounting and Finance, 2025, vol. 65, issue 3, 2649-2664

Abstract: Using survey research, we investigate accountants' self‐rated knowledge of a variety of digital technologies (DTs). We find that accountants' self‐rated knowledge of established DTs is almost in line with IES2 requirements, but their self‐rated knowledge of emerging DTs is significantly below IES2 requirements. Of greater concern, we find that for both established and emerging DTs, accountants' self‐rated knowledge of key DTs anticipated to have a profound impact on accounting practice is quite weak. These findings are consistent for accountants across accounting functions, career levels and practice settings. We discuss the implications of these findings for policy, curricula design and practice.

Date: 2025
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